How to be a freelancer clean before the law?

Question

Freelance

Suppose there is a certain freelancer working as an individual under an agreement with a legal entity, possibly different legal entities, since customers and projects may be different.
Situation.
Upon completion of the project, the freelancer handed over the work and the customer accepted it. Next comes the issue of payment.
Question - How should it be according to the law? *(ps I have no experience in this, so do not swear)
Let's say the project cost 150,000 rubles, how much money the freelancer will receive in his hands, because if I understand correctly, the customer must pay some fees there. He makes payment of contributions from these 150,000 rubles, right? And how much do these contributions come out in total, let's say from the same 150,000, what are the % rates + and where is the guarantee that the customer will pay these contributions to the right place, as if he has to pay them out of the 150,000 earned by a freelancer but does not pay a so to speak, he will pocket them for himself, won’t a freelancer from state agencies fly in for this, for not paying such fees? Plus, no one could give a clear answer (already asked this question), who still pays personal income tax from the money received for work 150,000, but probably not from 150k, since if contributions are paid from them, then it turns out ( 150k - contributions - personal income tax = net amount on hand), the customer pays together with the contributions, since he can act as a tax agent, or does the customer pay only contributions from 150k and give the remaining amount to the freelancer, and he himself is obliged to pay this personal income tax? And how do you understand whether a customer can be a tax agent or not, is he obliged to be one if he works with an individual or not? ps the customer is located in the Russian Federation.
If anyone has experience, namely experience, how and what is done in a situation where the customer is a legal entity and the contractor is an individual. How is the payment of personal income tax and contributions, who and what should pay, how much these contributions in% come out, let's say from the same approximate 150,000, what is the final net amount the freelancer should have as a result, after this calculation: 150k - contributions - personal income tax \u003d net amount in hand.
And one moment. Please, if there is a possibility and a correct understanding, then please explain, here in this article an example of an agreement is given, between an individual and a legal entity, and so, if you scroll the page a little lower, to an example of the agreement page where clause 6 of the cost of work and the payment procedure are described , to the right of the picture with an example, there is no more explanation that says:

It is easier to specify in the contract the final amount after deduction of tax. An agreement that stipulates remuneration without personal income tax is illegal. This is stated in Art. 226 p. 6 of the Tax Code of the Russian Federation

I just can’t understand what it means “It’s easier to indicate in the contract the final amount after deduction of tax ..” that is, the same 150,000 from the example of the contract, this amount is already after the deduction of personal income tax, and from 150,000 it remains only to subtract contributions or as? And this moment "The agreement, which stipulates remuneration without personal income tax, is illegal." how to understand without personal income tax, that is, if the contract specifies the amount not 150,000, but for example 150,000 + 13% = 154,500, that is, without deducting personal income tax, then this is illegal? It turns out that the amount in the contract should be indicated after the deduction of personal income tax, what kind of confusion is that ...
I would be grateful to all those who, in simple language, will explain what and how.

Answer 1

Hello, if the customer - a legal entity has concluded a GPC agreement with an individual (not an individual entrepreneur), then:
1) he must withhold 13% when paying personal income tax
2) he must pay insurance premiums - PFR and MHIF, a total of 27.1%. These are standard rates if there are no benefits, reduced rates, etc. Contributions to the FSS of 2.9% under GPC agreements are usually not paid.
Withholding personal income tax and paying insurance premiums is the responsibility of a legal entity.
This cannot be solved by a survey on a toaster, it is impossible to indicate another procedure in the contract, this is clearly indicated in the Tax Code of the Russian Federation
. You are an individual, it is important for you that the amount including personal income tax is indicated in the contract. The bottom line is that personal income tax is withheld from the amount specified in the contract as payment for the work.
If we agreed that 150,000 rubles are in hand, then 172,414 rubles are indicated in the contract. (you can round up).
If you indicate 150,000 rubles, then you will receive 130,500 rubles in your hands.
About insurance premiums you can not specify, this is not necessary.
About the fact that it is necessary to withhold personal income tax, you can also not indicate. This is indicated in paragraph 4 of article 226 of the Tax Code of the Russian Federation

Tax agents are required to withhold the accrued amount of tax directly from the taxpayer's income when they are actually paid ...

Answer 2

Don't get caught.

Answer 3

why does a legal entity pay contributions to the FSS if a freelancer is not registered in the state? Or am I misunderstanding something?
In general, why you need it, it is not clear. For the sake of contributions to the FSS?

Answer 4

It's all in the contract, just read it

Answer 5

If you, an individual, provide services to a legal entity under a GPC agreement in the amount of 150,000 rubles, then the following happens:

1. The customer pays you 150,000
   
2. The customer pays an additional 30% (I can be wrong in a specific percentage figure) from 150,000 to the Pension Fund and the Social Insurance Fund. Thus, the total expenses of the customer = 195,000
   
3. You, an individual, are required to declare an income of 150,000 and pay 13% of this income
   

Answer 6

Your experience of owning an individual entrepreneur
Take all your income to the account, deduct all the expenses that you incurred (from this account) and pay 6% from this amount. With any amount you get.
PLUS annual payments that you will pay per year in any case
- 29 tr. mandatory taxes in the PFR
- 9.6 tr. for a calculator (maybe you will find it cheaper, but not much) - 3.7 tr. to submit reports remotely without queues, to have all the information and communication with all authorities, to receive notifications - the EDS key
- 24 tr. minimum for an accountant who will submit reports, remotely, or use special services, but this does not suit me

Answer 7

Why such freezes?
If the amount is small or one-time, then it is easier to spend everything just in cash. For a legal entity, there is no difference whether to withdraw money or make a transfer to a physicist - both operations are subject to commissions.
If the amounts are large and the income is regular, then it is easier to register an IP. With an average income of 45,000 rubles / month, it is already paying off. And they will work with you more willingly, because. transfer from legal entity to legal entity is not subject to commissions.
If you answer on the topic, then, as far as I know, the customer should not deduct anything anywhere. He just pays you and that's it. Then you decide for yourself whether to pay taxes on this money (13% for individuals) or not. If the customer simply withdrew cash and gave it to you, then the tax office is unlikely to know about it. And if he makes a transfer with the comment "payment under the contract", then the tax office will definitely know about you.

Answer 8

Register as self-employed

Answer 9

Either you will be issued under a GPC agreement, or you will open an individual entrepreneur and pay your own taxes.
If the work is one-time, then it is possible without an individual entrepreneur, if you earn more than 300,000 rubles a year, then an individual entrepreneur is the cheapest option for working with legal entities.
LLCs pay more than 6% for withdrawing money from a current account. Therefore, if an LLC pays you 150,000 cash in black money, then this is more expensive for them than 160,000 but under an agreement on a current account.

Answer 10

Hello.
To begin with, in order to be clean before the law, you need to work under a GPC agreement, if you didn’t draw it up, then it must be clearly and clearly stated in the agreement that the customer agrees to pay contributions to the PFR (Pension Fund) and the FSS (Social Insurance Fund) . After fulfilling the terms of the contract, you must sign a certificate stating that the work has been completed and pay income tax of 13% on your own.
In order to avoid such a hassle, now there are tax holidays, buy a patent and work for your own pleasure, if you do not want to register an individual entrepreneur or LLC, like me, for example.

Answer 11

IP solves all problems